TMI Blog2001 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Parts. It claimed Modvat credit. The claim for an amount of Rs. 10398.32P was disallowed by the adjudicating authority. The respondent's appeal was accepted by the Commissioner (Appeals). Aggrieved by the order the Revenue approached the Tribunal. The appeal having been dismissed, it filed a petition under Section 35G of the Central Excise Act, 1944 for a reference to this Court. The petition w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been found that the quantity sold to the respondent was specified. Thus, out of the total quantity covered by the voucher the quantity given to the respondent was known. Modvat credit was claimed only in respect of the quantity which had been duly delivered to the respondent. This view as taken by the Tribunal is just and fair. It is not arbitrary. It has not led to injustice. 6. There is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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